The Windsor Framework: Four Key Schemes Explained

  • Director of Customer's Success

The Windsor Framework, a legal agreement between the EU and the UK, has implemented new schemes to make trade between GB and NI smoother and more efficient. These schemes are designed to tackle the challenges presented by Brexit and guarantee a seamless flow of goods across the Irish border.

This blog post discusses the key four schemes of the Windsor Framework:

  • UK Internal Market Scheme (UKIMS)
  • Northern Ireland Plant Health Label Scheme (NIPHL)
  • Northern Ireland Retail Movement Scheme (NIRMS)
  • Duty Reimbursement Scheme

Learn more about the Windsor Framework with our detailed guide; click here!

UK Internal Market Scheme (UKIMS)

The UK Internal Market Scheme (UKIMS) is an updated and expanded version of the UK Trader Scheme. The new UKIMS replaces the old UK Trader Scheme and allows registered traders to move goods from GB to NI in the existing “not at risk” arrangement.

The UKIMS is now open for registration; you can apply online here. Businesses or traders authorised under the UKIMS will directly receive notification from HMRC to provide the required information and apply for the UK Internal Market Scheme (UKIMS).

How does the UK Internal Market Scheme (UKIMS) differ from the UK Trader Scheme?

  • Increased eligibility: The UKIMS makes all businesses across the UK eligible, removing the previous requirement of having a physical premise in Northern Ireland.

  • Increased turnover threshold: The new UK Internal Market Scheme significantly increases the maximum turnover for UK businesses to qualify under UKIMS.

  • Sector-specific exemptions: The UKIMS makes certain businesses, such as those in the construction, healthcare, animal feed, and not-for-profit sectors, eligible to move goods even if they exceed the threshold.

  • Reduced paperwork: The UK Internal Market Scheme reduces the need for additional documentation and checks, simplifying the process.

Northern Ireland Plant Health Label Scheme (NIPHL)

The Northern Ireland Plant Health Label Scheme allows the movement of plants from Great Britain to Northern Ireland without requiring a phytosanitary certificate.

The NIPHL scheme allows the movement of the following goods:

  • Used forestry, agricultural machinery, and vehicles
  • Seeds and plants for planting
  • Seed potatoes

Traders and growers using the NIPHL scheme are required to ensure that all the checks for diseases and pests are met.

Eligibility criteria for the scheme

You must meet the following criteria to be eligible for the NIPHL scheme:

  • The goods must be sold or consumed in Northern Ireland.

  • The importer must be a registered professional operator in NI, while the exporter must be an authorised professional operator in the GB.

  • The scheme is only valid for GB-NI movements, not internally.

  • Both traders and growers must have the authorisation to issue and print the NIPHL.

NIPHL registration

You can register online using this link:

Register for NIPHL

Northern Ireland Retail Movement Scheme (NIRMS)

The Windsor Framework introduces a new Northern Ireland Retail Movement Goods Scheme (NIRMS) to move pre-packed retail goods from Great Britain to Northern Ireland.

It replaced the current Scheme for Temporary Agrifood Movement into Northern Ireland (STAMNI) on 1 October 2023.

All the retail food and drinks moving through this scheme must comply with the UK public health and consumer safety standards.

Eligibility criteria for businesses

This scheme benefits all businesses involved in the movement of retail food items for final consumption in Northern Ireland.

It includes:

  • Hospitality venues (restaurants and pubs)

  • Businesses providing food to the public sectors, such as hospitals and schools.

  • Wholesaling businesses supplying smaller retail outlets

  • Retailers selling finished retail food items to end users

  • Businesses operating factory cafes and canteens

NIRMS registration

Qualifying businesses and traders can apply for NIRMS registration online using this link:

Register for NIRMS

You need to provide the type of your business, GB departure and NI arrival establishments, contact information, and UK food business operator registration number.

Duty Reimbursement Scheme

The Government introduced the Duty Reimbursement Scheme to refund the EU duties paid for the goods (at risk) moved to Northern Ireland that were not used or sold in the EU.

To claim the duty reimbursement, traders must provide evidence that the goods were used or sold in Northern Ireland, moved elsewhere in the UK, or exported outside the EU.

Evidence to support your duty reimbursement claim

Examples of evidence could include:

  • Sales invoice

  • Export declaration

  • Bill of lading
    Evidence of customer orders

  • Manifest data

  • Transport document

  • Contracts for sale

  • Inventory record

How do I claim duty reimbursement?

You can claim online using your Government Gateway ID.

Claim Now

HMRC will inform you upon receiving your claim and contact you upon approval.

The bottom line

The Windsor Framework has introduced new schemes to simplify trading between Great Britain and Northern Ireland. This blog discussed four key schemes: UKIMS, NIPHL, NIRMS, and Duty Reimbursement Scheme. These schemes offer efficiency and assistance to businesses working across the Irish borders.

Frequently Asked Questions

What are the four key schemes introduced by the Windsor Framework?

The Windsor Framework introduced four schemes to simplify GB-NI trade. These are the UK Internal Market Scheme (UKIMS), which covers general goods movements; the Northern Ireland Plant Health Label Scheme (NIPHL), which facilitates plant movements; the Northern Ireland Retail Movement Scheme (NIRMS), which covers pre-packed retail food; and the Duty Reimbursement Scheme, which refunds EU duties paid on goods that stay within Northern Ireland.

How does UKIMS differ from the old UK Trader Scheme?

UKIMS improves on the UK Trader Scheme in three important ways. First, it removes the requirement for businesses to have a physical premise in Northern Ireland, making all UK businesses eligible. Second, it raises the maximum turnover threshold for qualification. Third, it adds sector-specific exemptions for construction, healthcare, animal feed, and not-for-profit organisations, allowing those businesses to move goods even when they exceed the turnover limit.

Who is eligible to register for UKIMS?

UKIMS is open to all businesses across the UK that move goods from Great Britain to Northern Ireland under the 'not at risk' arrangement. Previously, the UK Trader Scheme required a physical presence in Northern Ireland, but UKIMS removes that restriction. Certain sectors, including construction, healthcare, animal feed, and not-for-profit organisations, qualify under specific exemptions regardless of their turnover level.

What goods can move under the Northern Ireland Plant Health Label Scheme?

The NIPHL scheme allows specific plant-related goods to move from Great Britain to Northern Ireland without a phytosanitary certificate. Eligible goods include seeds and plants for planting, seed potatoes, and used forestry, agricultural machinery, and vehicles. To qualify, the goods must be sold or consumed in Northern Ireland, the importer must be a registered professional operator in NI, and the exporter must be an authorised professional operator in GB.

What is the Northern Ireland Retail Movement Scheme and who benefits from it?

NIRMS allows pre-packed retail food and drink to move from Great Britain to Northern Ireland without the full suite of EU agrifood checks. It replaced STAMNI on 1 October 2023. Businesses that benefit include supermarkets, wholesalers, hospitality venues such as restaurants and pubs, public sector food suppliers such as hospitals and schools, and businesses operating factory cafes. All goods must comply with UK public health and consumer safety standards.

How does the Windsor Framework Duty Reimbursement Scheme work?

The Duty Reimbursement Scheme refunds EU duties that traders paid on goods moved to Northern Ireland at risk but which were not ultimately sold or used in the EU. To claim a refund, traders must provide evidence that the goods were sold or consumed in Northern Ireland, moved to another part of the UK, or exported outside the EU. Accepted evidence includes sales invoices, export declarations, bills of lading, transport documents, and inventory records.

What evidence do traders need to claim duty reimbursement under the Windsor Framework?

To support a duty reimbursement claim, traders need to show that the goods at risk did not enter the EU market. HMRC accepts several forms of evidence, including sales invoices, export declarations, bills of lading, transport documents, contracts for sale, manifest data, and inventory records. Traders submit their claim online using their Government Gateway ID. HMRC confirms receipt and contacts the trader once the claim has been reviewed and approved.

Frequently Asked Questions

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